Tourism has become one of the most important industries of the world. It stands next only to the oil industry. It provides employment opportunity to millions of people, besides earning considerable foreign exchange for the nation concerned. Tamil Nadu is very rich in tourism potentials, particularly cultural tourism. Dindigul District is very important tourist place in Tamil Nadu. Kodaikanal and Palani are the two tourist spots in this district which attracted the domestic and foreign tourists. Kodaikanal is a potential hill resort for development of eco-tourism. The conductive climate of Kodaikanal attracts tourists. Palani is in special significance for Lord Muruga temple.